M/S BHAGYARAJ DEVELOPERS PVT. LTD.,KANPUR vs. INCOME TAX OFFICER-6(1), KANPUR

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ITA 142/LKW/2017Status: DisposedITAT Lucknow02 February 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Departmental Representative had no objection to this withdrawal.

What were the facts?

The assessee filed an appeal for Assessment Year 2012-13. During the pendency of the appeal, the assessee obtained a certificate under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI T.S. KAPOOR

For Appellant: Shri Rakesh Garg, Advocate
For Respondent: Shri Harish Gidwani, DR
Hearing: 02/02/2021Pronounced: 02/02/2021

This is assessee’s appeal for Assessment Year 2012-13 against the order of the ld. CIT(A)-III, Kanpur dated 08.12.2013. 2. At the outset, it was noticed that the assessee has submitted application, received by the Registry of this Office on 01.01.2021, vide which it has been submitted that the Principal Commissioner of Income Tax (Central), Kanpur-1 has issued a certificate in Form No.3 on 01.01.2021 under the Vivad Se Vishwas Scheme, therefore, the assessee wants to withdraw the appeal. Ld. DR has no objection. Accordingly, I permit the assessee to withdraw the appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open court on 02/02/2021.)

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